本文選題：公司治理 + 環(huán)境信息披露�。� 參考：《青島大學(xué)》2016年碩士論文

【摘要】：改革開(kāi)放以來(lái),我國(guó)GDP總量迅猛增長(zhǎng),經(jīng)濟(jì)發(fā)展速度較快,重污染行業(yè)企業(yè)為經(jīng)濟(jì)增長(zhǎng)貢獻(xiàn)巨大,同時(shí)也對(duì)生態(tài)環(huán)境造成了嚴(yán)重的破壞。環(huán)境問(wèn)題已成為關(guān)乎我國(guó)經(jīng)濟(jì)發(fā)展和國(guó)計(jì)民生的重大問(wèn)題,為了督促和鼓勵(lì)重污染企業(yè)節(jié)能降耗,2007年,原國(guó)家環(huán)�？偩帧⒅袊�(guó)人民銀行、銀監(jiān)會(huì)三大部門聯(lián)合頒布“綠色信貸”政策,首次將環(huán)保情況作為信貸審批的重要條件,旨在從信貸融資方面遏制重污染行業(yè)的盲目擴(kuò)張,督促企業(yè)自覺(jué)主動(dòng)進(jìn)行環(huán)境信息的披露。由于我國(guó)環(huán)境信息披露法規(guī)較不完善,僅依賴外部監(jiān)管還不足以使企業(yè)主動(dòng)披露高質(zhì)量的環(huán)境信息。作為內(nèi)部機(jī)制,有效的公司治理可以為環(huán)境信息披露提供保障,使得企業(yè)內(nèi)設(shè)部門積極履行職責(zé),在外部法律制度較不完善的情況下,從企業(yè)內(nèi)部約束機(jī)制保證環(huán)境信息及時(shí)、完整、可靠地披露。因此,在“綠色信貸”政策背景下,研究公司治理、環(huán)境信息披露以及債務(wù)融資三者的關(guān)系具有重大理論和現(xiàn)實(shí)意義。本文選取2012-2014年滬深兩市重污染行業(yè)A股上市公司為樣本,對(duì)公司治理、環(huán)境信息披露、債務(wù)融資三者的相關(guān)性進(jìn)行研究。通過(guò)分析宏觀經(jīng)濟(jì)發(fā)展與政策背景,回顧國(guó)內(nèi)外學(xué)者對(duì)環(huán)境信息披露的研究成果,以及梳理公司治理、債務(wù)融資相關(guān)理論,發(fā)現(xiàn)研究的切入點(diǎn),并提出假設(shè)。在實(shí)證研究過(guò)程中,參考我國(guó)環(huán)保部2010年出臺(tái)的《上市公司環(huán)境信息披露指南》中要求重污染行業(yè)上市公司應(yīng)當(dāng)披露的環(huán)境信息,結(jié)合我國(guó)上市公司環(huán)境信息披露現(xiàn)狀,通過(guò)內(nèi)容分析法建立EDI環(huán)境信息披露指數(shù)體系,對(duì)上市公司年報(bào)、社會(huì)責(zé)任報(bào)告、環(huán)境報(bào)告中的環(huán)境信息進(jìn)行手工收集并打分,得出環(huán)境信息披露指數(shù)。然后對(duì)樣本進(jìn)行描述性統(tǒng)計(jì)、相關(guān)性研究、多元回歸分析以及穩(wěn)健性檢驗(yàn),研究發(fā)現(xiàn):(1)在公司治理方面,良好的公司治理結(jié)構(gòu)對(duì)環(huán)境信息披露水平有顯著正向影響。(2)在債務(wù)融資方面,環(huán)境信息披露水平與債務(wù)融資成本呈顯著負(fù)相關(guān)關(guān)系,與債務(wù)融資率呈顯著正相關(guān)關(guān)系。(3)良好的公司治理加強(qiáng)了環(huán)境信息披露水平與債務(wù)融資的相關(guān)性關(guān)系。最后,結(jié)合實(shí)證結(jié)果,本文建議上市公司建立完善的公司治理結(jié)構(gòu)和現(xiàn)代企業(yè)制度,監(jiān)管機(jī)構(gòu)加強(qiáng)環(huán)境信息披露法律法規(guī)的建設(shè),建立環(huán)境審計(jì)制度,銀行加大信貸環(huán)節(jié)對(duì)環(huán)境風(fēng)險(xiǎn)的審查力度,多方共同努力,促使企業(yè)提高環(huán)保意識(shí),自愿披露高質(zhì)量的環(huán)境信息,互利共贏,實(shí)現(xiàn)可持續(xù)發(fā)展。
[Abstract]:Since the reform and opening up, the total amount of GDP in China has increased rapidly, and the economic development has been rapid. The enterprises in heavy pollution industry have made a great contribution to the economic growth, and have also caused serious damage to the ecological environment. In order to urge and encourage heavy polluting enterprises to save energy and reduce consumption, in 2007, the former State Environmental Protection Administration, the people's Bank of China, The three major departments of the CBRC jointly promulgated the "Green Credit" policy, making environmental protection an important condition for credit approval for the first time in order to curb the blind expansion of heavily polluted industries in terms of credit financing. Urge enterprises to voluntarily disclose environmental information. Due to the imperfection of environmental information disclosure regulations in China, relying on external supervision is not enough to make enterprises actively disclose high-quality environmental information. As an internal mechanism, effective corporate governance can provide protection for the disclosure of environmental information, make the internal departments of the enterprise perform their duties actively, and ensure the timely environmental information from the internal restraint mechanism of the enterprise when the external legal system is not perfect. Complete and reliable disclosure. Therefore, under the background of "green credit" policy, it is of great theoretical and practical significance to study the relationship among corporate governance, environmental information disclosure and debt financing. This paper studies the correlation among corporate governance, environmental information disclosure and debt financing of A-share listed companies in heavy pollution industries in Shanghai and Shenzhen stock markets from 2012 to 2014. Through the analysis of macroeconomic development and policy background, this paper reviews the research achievements of domestic and foreign scholars on environmental information disclosure, combs the related theories of corporate governance and debt financing, finds out the breakthrough point of the research, and puts forward some hypotheses. In the process of empirical research, referring to the environmental information disclosure guidelines of listed companies issued by the Ministry of Environmental Protection in 2010, the environmental information should be disclosed by listed companies in heavy pollution industries, and combined with the current situation of environmental information disclosure of listed companies in China. The environmental information disclosure index system of EDI is established by content analysis method, and the environmental information in the annual report, social responsibility report and environmental report of listed company are collected and graded manually, and the environmental information disclosure index is obtained. Then, descriptive statistics, correlation study, multiple regression analysis and robustness test were carried out on the sample. The study found that: 1) in corporate governance, Good corporate governance structure has a significant positive impact on the level of environmental information disclosure. (2) in terms of debt financing, the level of environmental information disclosure has a significant negative correlation with debt financing costs. Good corporate governance strengthens the correlation between the level of environmental information disclosure and debt financing. Finally, combined with the empirical results, this paper suggests that listed companies should establish perfect corporate governance structure and modern enterprise system, and regulators should strengthen the construction of environmental information disclosure laws and regulations, and establish an environmental audit system. The bank strengthens the credit link to the environmental risk examination dynamics, the multi-party joint effort, impels the enterprise to raise the environmental protection consciousness, voluntarily discloses the high quality environmental information, mutually benefits win-win, realizes the sustainable development.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275;F832.4

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